Section 2(7) in The Jammu and Kashmir Agricultural Income Tax Act, 1962
(7)"person" means an individual or association of individuals, owning or holding property for himself or for any other, or partly for his own benefit and partly for that of another, either, as owner, trustee, receiver, manager, administrator or executor or in any capacity recognised by law, and includes an undivided Hindu family, firm or company but does not include a local authority ;
